Last edited 14 Oct 2015

Landfill tax

The 1996 Finance Act introduced a tax on waste disposal on all landfill sites registered in the UK. Exemption provisions for waste from contaminated land was phased out in April 2012.

Contaminated material is taxed at £64 per tonne (September 2012) and this rate is set to increase each year by £8 per tonne until a ceiling or £80 per tonne is reached.

The current rate for inert or inactive waste is £2.50 per tonne. In 2012 HMRC introduced new subsidiary guidance Revenue & Customs Brief 15/12 more closely defining inactive waste qualifying for the lower rate.

Bodies concerned with the environment can claim credits equivalent to a 6.2% discount.

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